Summer 2010 Class Schedule (ARC)

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Accounting (ACCT)


ACCT 101    Fundamentals of College Accounting    3 Units

Prerequisite: None.
Advisory: BUS 105 or MATH 100; and ENGWR 102 or 103; and ENGRD 116 or ELSR 320 and ESLW 320
Hours: 54 hours LEC
Description: This is an introductory course in small business accounting. It covers the accounting cycle for service and merchandising businesses. Topics include the general journal, the general and subsidiary ledgers, and adjusting, correcting, and closing journal entries. Income statements, statements of owner equity and balance sheets are prepared and analyzed. Additional topics include cash management and bank reconciliations, sales and purchase discounts, sales taxes, and payroll. This course is required for accounting degree and certificate candidates.

Schedule: Eight Week - First, Jun 07-Jul 30
TBA       TBA             LEC D.Kiefer             ARC MAIN Online          10574 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

TBA       TBA             LEC D.Kiefer             ARC MAIN Online          11132 Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online

Schedule: Eight Week - Second, Jun 14-Aug 06
MW        06:00PM-09:10PM LEC G.Giles              Natomas Rm N202          10688 Textbook


ACCT 107    Auditing    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103 and 104
Hours: 54 hours LEC
Description: This course on auditing practice and theory emphasizes attestation audits of financial statements and the accompanying footnotes. Topics include Generally Accepted Auditing Standards (GAAS), ethics, legal issues, audit planning and methodology, internal control analysis, sampling, and auditors' reports. Additional topics include specific auditing objectives and tests of assets, liabilities, equity, revenues, and expenses.

Schedule: Eight Week - First, Jun 07-Jul 30
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11340 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 121    Payroll Accounting    3 Units

Prerequisite: ACCT 101 with a grade of "C" or better.
Advisory: CISA 315.
Hours: 54 hours LEC
Description: This course covers current practices in payroll accounting and tax reporting, including federal and state laws that affect payroll records and reports. Topics include both manual and computer payroll systems with hands-on computer applications.

Schedule: Eight Week - First, Jun 07-Jul 30
TBA       TBA             LEC R.Reilly             ARC MAIN Online          10722 
Textbook
Orientation:    Monday, June 7    5:30PM-7:30PM    Rm 121
Final: Friday, July 30 5:30PM-7:30PM Rm 121
Orientation for this section is mandatory. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 153    Governmental Accounting    3 Units

Prerequisite: ACCT 301 with a grade of "C" or better.
Hours: 54 hours LEC
Description: This course covers accounting and financial reporting for governmental units and institutions with emphasis on the accounting standards prescribed by the Governmental Accounting Standards Board (GASB). Additional topics include governmental budgeting and budgetary controls. This course is typically offered Spring semester only.

Schedule: Eight Week - First, Jun 07-Jul 30
TBA       TBA             LEC R.Diamond            ARC MAIN Online          11466 
Textbook
Mandatory Online Orientation
For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online


ACCT 301    Financial Accounting    4 Units

Prerequisite: None.
Advisory: ACCT 101; ENGWR 102 or 103 and ENGRD 116 or ESLR 320 and ESLW 320; MATH 100 or BUS 105
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course covers accounting systems and the preparation and interpretation of financial statements primarily for external uses by stockholders, creditors, regulators, and other stakeholders. It includes accounting for assets, liabilities, equity, revenues, and expenses. Accounting systems, internal control, forms of business organization, and financial statement analysis tools are also discussed.

Schedule: Eight Week - First, Jun 07-Jul 30
MTWTh     08:00AM-10:05AM LEC D.Woodland           ARC MAIN Rm 154          10074 
Textbook
MWTh      06:00PM-08:40PM LEC M.McGinnis           ARC MAIN Rm 154          10076 Textbook


ACCT 311    Managerial Accounting    4 Units

Prerequisite: ACCT 301 with a grade of "C" or better
Course Transferable to UC/CSU
Hours: 72 hours LEC
Description: This course continues the study of accounting with coverage of accounting information used by managers, sources of this information, and how this information is used by managers in making business decisions. Topics include cost concepts and reporting of costs, costing systems, the analysis and use of cost information in decision-making, cost-volume-profit analysis, contribution margin, profit planning and capital budgeting, standard costs, and financial statement analysis.

Schedule: Eight Week - First, Jun 07-Jul 30
MTWTh     10:15AM-12:20PM LEC M.Pollard            ARC MAIN Rm 154          10078 
Textbook
MWTh      06:00PM-08:40PM LEC V.Vervilos           ARC MAIN Rm 157          10080 Textbook


ACCT 361    Ethical, Legal, and Professional Standards in Accounting    3 Units

Prerequisite: None.
Advisory: ACCT 107 and 301
Course Transferable to CSU
Hours: 54 hours LEC
Description: This course explores the legal and ethical issues that must be addressed by accountants. Topics in ethics include ethical foundations as well as the unique ethical requirements of professional organizations and the California Board of Accountancy. Topics in law include legal liability of accountants, contracts, sales, negotiable instruments, documents of title, secured transactions, debtor and creditor relationships, agency, federal securities regulation, other regulations, and property law.

Schedule: Eight Week - First, Jun 07-Jul 30
TBA       TBA             LEC R.Diamond            ARC MAIN Online          14997 
Textbook
The mandatory orientation for this class will be online. For further information about the course requirements, please visit the course website at www.arc.losrios.edu/online